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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Profesi Widya Akuntansi dan Keuangan Journal Research of Accounting
Sarita Vania Clarissa
Universitas Triatma Mulya
Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Literasi Keuangan Dan Sikap Keuangan Terhadap Perilaku Keuangan Dengan Self-Efficacy Sebagai Variabel Mediasi Putu Aristya Adi Wasita; Rai Gina Artaningrum; Sarita Vania Clarissa
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.43398

Abstract

Financial literacy and financial attitudes during this pandemic are very useful in managing all financial income and expenses. This is reflected in the behavior of the person. The independent variables of this research are financial literacy and financial attitude. Financial behavior as the dependent variable and self-efficacy as a mediating variable. This study used 67 samples. The data that has been obtained will be analyzed using the partial least square method. The results of the study stated that each variable of financial literacy, financial attitude, and self-efficacy had a significant positive effect. Financial literacy and financial attitudes have a significant positive effect on self-efficacy. The self-efficacy variable as a parameter of financial literacy on financial behavior states that it partially mediates while the relationship between financial attitudes and behavior is fully mediated by self-efficacy 
Kepatuhan Wajib Pajak Orang Pribadi Usaha Mikro, Kecil, Dan Menengah Ditinjau Dari Tarif Pajak, Sosialisasi Pajak, Sanksi Pajak, Dan Pemeriksaan Pajak Komang Krishna Yogantara; Gde Herry Sugiarto Asana; Sarita Vania Clarissa
Jurnal Akuntansi Profesi Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.41405

Abstract

 Tax has an important role in the economy as the largest source of government funding in carrying out the task of realizing the prosperity of the people. Micro, Small and Medium Enterprises (MSMEs) are one of the sectors that have the potential to contribute large tax payments to state tax revenues. However, the compliance of personal taxpayer of MSMEs still low, especially the compliance of personal taxpayers who are registered in Pratama Tax Office Gianyar has not reached the target of 70 percent. This study aims to determine the influence of the tax rate, tax socialization, tax sanction, and tax investigation toward the obedience of personal taxpayer of Micro, Small, and Medium Enterprises (MSMEs) at the Pratama Tax Office (KPP) Gianyar. Total of 100 MSMEs personal taxpayers that registered at Pratama Tax Office (KPP) Gianyar were selected to be respondents using the Slovin Formula. The research method that used was accidental sampling with media questionnaires and  the technical of analysis data of this study is using multiple linear regression. The conclusion of this study indicate that the tax rate, tax socialization, tax sanction, and tax investigation have positive and significant influence on the obedience of personal taxpayer of MSMEs at Pratama Tax Office (KPP) Gianyar.Keywords: Tax rate, tax socialization, tax sanction, tax investigation
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP RETURN ON EQUITY PADA SEKTOR INDUSTRI BARANG KONSUMSI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Ni Luh Gede Kandel Semitha Dewi; I Gusti Agung Krisna Lestari; Sarita Vania Clarissa
Journal Research of Accounting Vol. 3 No. 2 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.942 KB) | DOI: 10.51713/jarac.v3i2.61

Abstract

Financial performance is important for every company in business competition to maintain its company. Performance measurement is needed to improve operational activities in order to be able to compete with other companies. This study aims to examine the effect of the variables Corporate Social Responsibility (CSR), Debt to Equity Ratio (DER), and Company Size (SIZE) on the Return On Equity (ROE) of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The manufacturing companies used in this study were 26 companies. The sample in this study amounted to 78 samples. Data were analyzed using descriptive analysis and multiple linear analysis. The results of the study revealed that the CSR and DER variables had a positive effect on financial performance, while the SIZE variable had no effect on financial performance.
Pengaruh Market Value dan Market Capitalization terhadap Return Saham Jakarta Islamic Indeks (JII) Fransisca Putri Isabela; Gde Herry Sugiarto Asana; Sarita Vania Clarissa
Jurnal Widya Akuntansi dan Keuangan Vol 6 No 1 (2024): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v7i1.5068

Abstract

The main consideration in investing to get a profitable stock return. The rate of return on stocks is influenced by several factors, such as market value and market capitalization. The purpose of this study is to determine the effect of low market value, high market value, small market capitalization, and large market capitalization on stock returns in the Jakarta Islamic Index 2020-2022. This study uses associatives that show the relationship of the independent variable with the dependent variable. The sample of this study is companies listed in the Jakarta Islamic Index 2020-2022. The sampling used in this study used the Purposive Sampling method with certain criteria. Companies that can be used as samples are 20 companies that have met the sampling criteria so that 60 data samples are obtained. This research data uses secondary data sourced from the 2020-2022 financial statements. This study used multiple linear regression analysis. The results of this study show that low market value (PBV) variables and small market capitalization do not have a significant effect on stock returns, while high market value (PBV) and large market capitalization have a positive and significant effect on stock returns.
Co-Authors Fransisca Putri Isabela Gde Herry Sugiarto Asana I Gusti Agung Krisna Lestari Komang Krishna Yogantara Ni Luh Gede Kandel Semitha Dewi Putu Aristya Adi Wasita Rai Gina Artaningrum